<a href="/football" class="sdc-site-localnav__header-title" data-role="nav-header" aria-controls="sdc-site-localnav-body" aria-expanded="false"> <svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 34 34" class="sdc-site-localnav__icon"> <path d="M6.02 12.67c.01.194.087.362.247.525l.188.192L16.52 23.45c.188.19.44.294.706.294s.518-.104.707-.293l10.135-10.134.123-.126c.162-.163.24-.332.248-.53.006-.173-.155-.438-.442-.725-.187-.187-.386-.368-.59-.537-.05-.04-.096-.078-.138-.11l-.496.495-9.193 9.193-.355.354-.354-.354-9.197-9.198-.484-.484c-.043.033-.09.07-.14.112-.204.168-.402.348-.59.536-.285.288-.446.553-.44.727z" /> </svg>Football </a> <br>Clubs who had recorded losses for the first two seasons of the latest three-season cycle were required to submit their accounts for the year ending June 2024 to the Premier League by December 31; any club served with a complaint by the Premier League on Tuesday has 14 days to respond<br> Sky Sports News Chief Reporter <br>Tuesday 14 January 2025 07:52, UK<br>The Premier League will issue disciplinary charges on Tuesday against any clubs who have broken their financial rules for the 2021-2024 reporting period.<br>Clubs who had recorded losses for the first two seasons of the latest three-season cycle were required to submit their accounts for the year ending June 2024 to the Premier League by December 31 2024.<br>The latest rolling period covers seasons 2021/22, 2022/23 and 2023/24.<br>Any clubs served with a complaint by the Premier League on Tuesday will have 14 days to respond.<br>An independent commission will then hear the case during a 12-week period.<br>That would also allow time for an appeal - if required - before the May 24 cut-off point at the end of the season.<br>Both Everton and Nottingham Forest were charged last January with breaching Profit and Sustainability Rules [PSR], which dictate that clubs are in breach if they exceed the maximum permitted losses of £105m over three seasons, a figure which is reduced by £22m for any of those seasons spent outside the Premier League.<br> Live Premier League table <br> Watch FREE PL highlights on the app <br> Stream the Premier League and more with NOW <br> Live football on Sky Sports this week <br>Those charges were in relation to their 2022-23 accounts and were fully heard within the final months of last season under the league's 'standard directions' for PSR breaches, with Everton docked two points and Forest four.<br>Everton had also been docked 10 points in November 2023 for a PSR breach for the period ending with their 2021-22 accounts, a sanction which was reduced to six points on appeal last February.<br>Investment in infrastructure, academies, charity foundations and women's football are all items which can be treated as 'add backs' in a club's PSR calculation and do not count towards the £105m loss figure.<br>The January transfer window is<strong> OPEN!</strong><br>Follow all the latest deals, news and rumours on the <strong>'Transfers' </strong>section of the<strong> <a href="https://qrcode.skysports.com/TransfersSkySportsApp">Sky Sports app</a>!</strong><br>Looking for news about <strong>YOUR club? </strong><a href="http://www.skysports.com/football/transfer-rumours">Find dedicated transfer pages for <strong>EVERY Premier League team</strong>.</a><br>Tom from Southampton became a millionaire for free with Super 6! Could you be the next jackpot winner? Play for free!<br> <a href="/" class="svg-logo site-footer__site-logo"> <img class="svg-logo__image" alt="Sky Sports" src="https://e0.365dm.com/tvlogos/channels/Sky-Sports-Logo.svg" onerror="this.onerror=null;this.src='https://e0.365dm.com/tvlogos/channels/Sky-Sports-Logo.png'"> </a> © 2025 Sky UK <br><br><a href="https://news.google.com/rss/articles/CBMi4gFBVV95cUxQUGJpUXkxekVqMC1ZWlA1SlJaX0daVndIZHcyRmpuQ1JuTDVrcFpHR1ByQ0txRkpqdkpwWWdzYXM4MnVIMEwwYXVfdEZKcDNwak91cnM2aVhVSWVGeW51dDRGcU13bWFzR0RLWE16VmRsMUoxSWhIYXpfWVlpYlhVZkNVSklOWmVnY2VYTHVHR05MNWZWYjRZb3BubVRPY1JZdTVEeFZFQVBWNjM4WkpESXFWTW14X1JMc3Q3bWppTnhCOXdUdWgzX2R6ZENjVHk3VFhKYnVXdGlnb1RnWUh1RjZn0gHnAUFVX3lxTFA0OXQ4cnZ5eGVmcV9TTFgwSHhjSXBCNjVib0hXRHctVF9UbVA2aS1TSnJ5Wk1PNmpQeTlIZW12MlZ6WEU1bGY2UDN6dE1ETi1jRFBIbHVQVWxPNDB3V1N6T3c1Unh0TkNuQ0FOenJIVEJ3WnZTaFNHZjRsd3dzMkJJbVlhR0tWZU5ZWjVFTlNGSjhnVGFHQU1hXzZNY3E3VlpEZ1QydjRDbDZ2clQyNWRVX2lFYXB6NUVYU0xBTHV5RWZsdERvTjNqVkE3Z1lncUtmQ2I5WWF4OE5Rd1g2VjJFa3o1VDYwZw?oc=5">source</a>